Results 41 to 50 of about 2,691,146 (279)

Designing a Work-Friendly Tax System [PDF]

open access: yes, 2004
[Excerpt] Taxes tend to influence individual choices between labor and leisure, and high effective marginal tax rates on earned income tend to discourage work.
Forman, Jonathan Barry
core   +1 more source

Effect of expenditures in personal income taxation on horizontal equity in Croatia [PDF]

open access: yesFinancial Theory and Practice, 2012
Tax expenditures include all reliefs and other tax procedures used for reducing or deducting the amount of tax that would otherwise have to be paid by taxpayers.
Hrvoje Simovic
doaj  

Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan

open access: yesJurnal Manajemen Teori dan Terapan, 2010
The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income).
Puput Tri Komalasari, Moh. Nasih
doaj   +1 more source

Compliance with income tax administration among micro, small and medium enterprises in Ghana

open access: yesCogent Economics & Finance, 2020
In a developing country like Ghana, Micro, Small, and Medium Scale Enterprises (MSMEs) play an important role in the socio-economic development of the economy.
Charles Peprah   +2 more
doaj   +1 more source

Specificity of formation of the tax base on corporate income tax in construction

open access: yesХабаршысы. Экономика сериясы, 2020
The purpose of the study – reflects a study of the methodology of the process of determining the tax base when calculating corporate income tax on (example of the construction company “XXX”). Identifi-cation of the main problems in calculating income tax
A.T. Okanova, G.S. Kaipova
doaj   +1 more source

The Case against a Tennessee Income Tax [PDF]

open access: yes, 1999
On November 2 the Tennessee legislature will convene a special session to debate reform of the state tax system. The center of the controversy is whether Tennessee should adopt a personal income tax, as proposed by Gov.
Richard K. Vedder, Stephen Moore
core  

The Rise of Working Mothers and the 1975 Earned Income Tax Credit

open access: yes, 2016
The rise of working mothers radically changed the US economy and the role of women in society. In one of the first studies of the 1975 introduction of the Earned Income Tax Credit, I find that this program increased maternal employment by 6 percent ...
J. Bastian
semanticscholar   +1 more source

The Income Tax. [PDF]

open access: yesJournal of the American Medical Association, 1894
To the Editor: —The determination of Congress to adopt the income tax as a source of revenue, calls for some remarks on its application to practitioners of medicine. It is to be noted that there are no exemptions in the bill in favor of certain methods of earning a living, but that all incomes, no matter how created, are lumped together. Justice would
openaire   +1 more source

An Analysis of the “Buffett Rule” [PDF]

open access: yes, 2011
[Excerpt] Warren Buffett, the chairman of Berkshire Hathaway, noted that he paid 17.4% of his taxable income in income and payroll taxes—“a lower percentage than was paid by any of the other 20 people” in his office.
Hungerford, Thomas L
core   +3 more sources

Simulating the Effects of Personal Income Tax on Government's Tax Income and Income distribution [PDF]

open access: yesFaslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2015
In this paper, to evaluate income and distributional effects of Personal Income Tax, a hypothetical society is simulated. 12 income sources are defined that each member of society can earn income from one income source or more.
Ali Nasiri Aghdam, Ashraf Razmi
doaj  

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